a. $203.26

b. $190.55

c. $122.97

d. $33.70

Forner, Inc. manufactures and sells two products Product Z1 and Product Z8. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity Expected Activity Activity Cost Pools Labor-related Machine setups Order size Activity Measures DLHS setups MHS Estimated Overhead Cost $112,190 40,440 609,770 $762,400 Product 71 600 500 3,000 Product 28 2,000 700 3,200 Total 2,600 1,200 6,200 The activity rate for the Machine Setups activity cost pool under activity based costing is closest to